FAQs - Amnesty

What are the advantages of amnesty?

The Tax Commissioner will waive all use tax liability that has not been assessed for any periods prior to January 1, 2009.  Consumer’s use tax paid under amnesty is not subject to interest or civil or criminal penalties.  However, if you are registered for Ohio use tax as of or prior to June 1, 2011, you will be required to pay interest on any under-reported or unreported consumer’s use tax.